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Contents

Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM31000 · Schedule 3 SAYE Option Scheme: General requirements

  • ETASSUM31010 · Introduction
  • ETASSUM31020 · Cash features
  • ETASSUM31030 · Advance payments of exercise price
  • ETASSUM31040 · Parallel options
  • ETASSUM31050 · All-employee nature of scheme
  • ETASSUM31060 · No discouraging features
  • ETASSUM31070 · Participation on similar terms
  • ETASSUM31080 · Scaling down
  • ETASSUM31090 · No preferential treatment for directors or senior employees
  1. Schedule 3 SAYE Option Scheme: General requirements: Contents
  2. Schedule 3 SAYE Option Scheme: General requirements: Parallel options

ETASSUM31040 | Schedule 3 SAYE Option Scheme: General requirements: Parallel options

From HM Revenue & Customs · Employee Tax Advantaged Share Scheme User Manual

The concept of parallel options cannot feature in a Schedule 3 SAYE share option scheme.

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